Words and Phrases - "produce"
Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360
Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profitsrepairing and retreading of tires constituted manufacturing
The taxpayer purchased in bulk lots, by the pound, old and worn-out motor vehicle tires and put them through a process of repair, treatment...